Valuation and discount rate under IFRS: Does a size premium exist on the French market?

Valorisation et taux d’actualisation en IFRS: une prime de taille existe-t-elle sur le marché français ?

Marc Desban (), Arnaud Thauvron () and Pierre Astolfi ()
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Marc Desban: IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel
Arnaud Thauvron: IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel
Pierre Astolfi: PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne

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Keywords: Prime de risque; taux d'actualisation; effet taille; effet qualité (search for similar items in EconPapers)
Date: 2022-02-03
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Published in 1st Annual Conference Comptabilité Contrôle Audit, Feb 2022, Champéry, Switzerland

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03560826

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